Fund income tax return instructions 2012

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Fund income tax return instructions 2012 will help you complete the Fund income tax return 2012 (NAT 71287). The instructions also cover:

the schedules you must complete and attach to the tax return

record-keeping requirements.

When we refer to 'you' in these instructions, we are referring to you either as the trustee of the fund or as the tax agent or trustee responsible for completing the tax return. This publication is not a guide to income tax or superannuation law. Seek help from us or a registered tax adviser if this publication does not fully cover the fund's circumstances.

These instructions cover only Australian Prudential Regulation Authority (APRA) regulated and non-regulated superannuation funds that use the Fund income tax return 2012 to meet their tax obligations. Where required, a separate Super member contributions statement (NAT 71334) must be lodged with us.

Publications and services

Record keeping

Funds must keep records, in English, in writing or electronically. The records must be in a form that we can access and understand. Generally, funds must keep all relevant records for at least five years, but this period may be longer in certain circumstances.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.